Legal Opinion
Thomas M. Kerr v. United States
Court of Appeals for the Ninth Circuit
Decided October 7, 1986No. 85-4123PublishedCited by 13 opinions
1Opinion of the Court
KENNEDY, Circuit Judge:
Appellant Kerr appeals from the district court’s order denying Kerr’s motion to quash two summonses issued by the Internal Revenue Service (IRS) to two Montana banks and granting summary enforcement of the summonses. The summonses, issued in the course of an investigation of Kerr’s individual tax liability (and that of his wife), direct the banks to produce various documents concerning accounts in the Kerrs’ names, or over which they have signatory authority, or upon which they are named as trustee and/or beneficiary.
In United States v. Trader’s State Bank, 695 F.2d…
2Cases cited8 opinions
- United States v. PowellSupreme Court of the United States · 1964
- United States v. LaSalle National BankSupreme Court of the United States · 1978
- United States v. Grayson County State Bank and Lloyd Butts, First Pentecostal Church, Etc., Intervenor-AppelleeCourt of Appeals for the First Circuit · 1981
- Liberty Financial Services and First Capital Securities, Inc. v. United StatesCourt of Appeals for the First Circuit · 1985
- Ponsford v. United StatesCourt of Appeals for the Ninth Circuit · 1985
3 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. Thurston Paul BellCourt of Appeals for the Third Circuit · 2005
- United States v. Stephen B. ComleyCourt of Appeals for the First Circuit · 1989
- Walthall v. United StatesCourt of Appeals for the Ninth Circuit · 1997
- St. German of Alaska Eastern Orthodox Catholic Church v. United StatesCourt of Appeals for the Second Circuit · 1988
- United States of America, and Lori Nicholls, Internal Revenue Agent v. C.E. Hobbs Foundation for Religious Training and Education, Inc.Court of Appeals for the Ninth Circuit · 1993
8 more not listed; retrieve them via the Exa API.